Audits

The Auditor General is responsible for at least 260 audit units. These units includes government ministries, departments, and agencies (MDAs), public enterprises, development projects, grants, etc,..

Our outputs for the year are classified into three categories.

1. Financial audits

The Public Audit Act 2007(as Amended) provides the mandate for the Auditor-General to ensure that all public enterprises are audited annually and to review and approve audited accounts of all public enterprises that are audited by private firms.

The Audit Office will also ensure that public accounts of Government is audited in a timely manner and in line with Public Finance Management Act requirements. Further, the public accounts are audited to uniformly high standards with enhanced audit impacts, as required by International Standards of Supreme Audit Institution (ISSAI).

Public Account Audit Team

2. Performance audit

Areas of audit interest for performance audits are selected within a framework which considers public sector performances against the Kingdom of Tonga Strategic Development Framework (TSDF) outcome objectives. We seek to identify areas of audit that are major contributors to the achievement of TSDF Outcome Objectives. Consideration is also given to wastage and lack of probity or financial prudence in all audits undertaken.

Performance Audit and Performance Review Team

3. Compliance audits

All Compliance audits of Ministries, Departments and all Development Projects should be carried out annually.

Compliance Audit Team

The Public Audit Act 2007(as Amended) provides the mandate for the Auditor-General to ensure that all major development projects are audited annually. This includes all development projects implemented and managed by all Government Ministries, Departments and Agencies (MDAs).